Plazacafé: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Plazacafé
Largest movements
- Tangible fixed assets -€17,741
down €17,741 (-24.6%), from €72,009 to €54,268
- Intangible fixed assets -€10,000
down €10,000 (-12.3%), from €81,616 to €71,616
- Cash +€6,352
up €6,352 (+122.7%), from €5,175 to €11,527
mainly Depreciation (+€27,741) and Net result for the year (+€11,842)
- Receivables within one year -€6,336
down €6,336 (-41.0%), from €15,436 to €9,100
of which Trade receivables: -€6,161
- Deferred charges and accrued income -€4,566
down €4,566 (-72.7%), from €6,283 to €1,718
- Debts after one year -€30,750
down €30,750 (-42.2%), from €72,952 to €42,202
of which Financial debts: -€30,750
- Trade debts -€13,263
down €13,263 (-88.0%), from €15,078 to €1,815
- Profit (loss) carried forward +€11,842
up €11,842 (+38.6%), from -€30,671 to -€18,828
- Staff costs -€30,756
down €30,756 (-11.2%), from €275,551 to €244,795
- Gross operating margin +€11,544
up €11,544 (+4.1%), from €278,179 to €289,723
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,226 | €161,629 | -€29,596 | -15.5% |
| Fixed assets | 21/28 | €153,750 | €125,884 | -€27,866 | -18.1% |
| Intangible fixed assets | 21 | €81,616 | €71,616 | -€10,000 | -12.3% |
| Tangible fixed assets | 22/27 | €72,009 | €54,268 | -€17,741 | -24.6% |
| Land and buildings | 22 | €44,889 | €39,389 | -€5,500 | -12.3% |
| Plant, machinery and equipment | 23 | €16,378 | €9,537 | -€6,841 | -41.8% |
| Furniture and vehicles | 24 | €10,742 | €5,342 | -€5,400 | -50.3% |
| Financial fixed assets | 28 | €125 | €0 | -€125 | -100.0% |
| Current assets | 29/58 | €37,475 | €35,745 | -€1,730 | -4.6% |
| Stocks and contracts in progress | 3 | €10,581 | €13,400 | +€2,819 | +26.6% |
| Stocks | 30/36 | €10,581 | €13,400 | +€2,819 | +26.6% |
| Amounts receivable within one year | 40/41 | €15,436 | €9,100 | -€6,336 | -41.0% |
| Trade receivables | 40 | €15,261 | €9,100 | -€6,161 | -40.4% |
| Other amounts receivable | 41 | €175 | €0 | -€175 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,175 | €11,527 | +€6,352 | +122.7% |
| Deferred charges and accrued income | 490/1 | €6,283 | €1,718 | -€4,566 | -72.7% |
| Total equity and liabilities | 10/49 | €191,226 | €161,629 | -€29,596 | -15.5% |
| Equity | 10/15 | -€11,081 | €761 | +€11,842 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,589 | €14,589 | = | 0.0% |
| Distributable reserves | 133 | €14,589 | €14,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,671 | -€18,828 | +€11,842 | +38.6% |
| Amounts payable | 17/49 | €202,307 | €160,868 | -€41,438 | -20.5% |
| Amounts payable after more than one year | 17 | €72,952 | €42,202 | -€30,750 | -42.2% |
| Financial debts | 170/4 | €67,952 | €37,202 | -€30,750 | -45.3% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €129,354 | €118,666 | -€10,688 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €29,783 | €30,750 | +€967 | +3.2% |
| Financial debts | 43 | €7,106 | €5,797 | -€1,309 | -18.4% |
| Credit institutions | 430/8 | €7,106 | €5,797 | -€1,309 | -18.4% |
| Trade debts | 44 | €15,078 | €1,815 | -€13,263 | -88.0% |
| Suppliers | 440/4 | €15,078 | €1,815 | -€13,263 | -88.0% |
| Taxes, remuneration and social security | 45 | €14,623 | €16,430 | +€1,807 | +12.4% |
| Taxes | 450/3 | €7,787 | €8,724 | +€937 | +12.0% |
| Remuneration and social security | 454/9 | €6,836 | €7,706 | +€870 | +12.7% |
| Other amounts payable | 47/48 | €62,765 | €63,873 | +€1,108 | +1.8% |
| Remuneration, social security and pensions | 62 | €275,551 | €244,795 | -€30,756 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,717 | €27,741 | +€24 | +0.1% |
| Other operating charges | 640/8 | €1,663 | €1,828 | +€165 | +9.9% |
| Gross operating margin | 9900 | €278,179 | €289,723 | +€11,544 | +4.1% |
| Operating profit (loss) | 9901 | -€26,753 | €15,358 | +€42,111 | |
| Financial income | 75/76B | €74 | €165 | +€91 | +123.5% |
| Recurring financial income | 75 | €74 | €165 | +€91 | +123.5% |
| Financial charges | 65/66B | €3,991 | €3,681 | -€310 | -7.8% |
| Recurring financial charges | 65 | €3,991 | €3,681 | -€310 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€30,671 | €11,842 | +€42,513 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€30,671 | €11,842 | +€42,513 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,671 | €11,842 | +€42,513 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.